s 6 Basic rate limit from 2016
In section 4(1) of FA 2015 (basic rate limit from 2016)— (a) in paragraph (a) (basic rate limit for 2016-17), for “ “£31,900”” substitute “ “£32,000” ” , and (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .